问答题
问答题
(a) Briefly explain the circumstances in which a charitable donation, including a donation in kind, is allowable as a deduction for enterprise income tax (EIT) and state the administrative requirements for such donations. (5 marks)
【正确答案】
【答案解析】
问答题
(b) Briefly explain the circumstances in which a charitable donation is allowable as a deduction for individual income tax (IIT) and state the administrative requirements for such donations. (4 marks)
【正确答案】
【答案解析】
问答题
(c) State the enterprise income tax (EIT) treatment of a monetary charitable donation made by a representative office (RO) that is subject to EIT on a cost-plus basis. (1 mark)
【正确答案】The monetary charitable donations made by a representative office (RO) for domestic charitable and relief purposes are allowed to be excluded from the operating expenses of the RO in determining the deemed income amount. 1
【答案解析】